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TIME-DRIVEN ACTIVITY-BASED COSTING DALAM PENETAPAN HAR-GA POKOK SEWA KAMAR DAN PROFITABILITAS PELANGGAN PADA HOTEL BINTANG 2 DAN 3

open access: yesJurnal Akuntansi Kontemporer, 2012
Hospitality businesses are growing so fast today, therefore a company needs accurate cost information for management’s deci-sion making. The traditional and ABC method’s shortcoming had led expertise to develop a better cost calculation method, Time ...
Irene Kristanti Linggardjaja   +2 more
doaj   +1 more source

Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley   +1 more source

From Capabilities to Competitive Greening: Managerial Commitment and Green Shared Vision as Serial Mediators in Energy‐Sector SMEs

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala   +4 more
wiley   +1 more source

Promotion Mix Implementation In Accommodation Businesses In The Pandemic Time Covid-19

open access: yesJurnal Kepariwisataan, 2021
The covid 19 outbreak is not only detrimental in health, but also has an impact on the community's economic sector. Tourism and hospitality are the sector that feels the most impact. They lost domestic tourists, as well as foreign tourists.
Sri Marini   +2 more
doaj   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao   +4 more
wiley   +1 more source

Green Entrepreneurship Research: A Review of the Domain and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examined the evolving landscape of green entrepreneurship (GE) research through a comprehensive analysis that combined bibliometric and systematic literature reviews. Analysis of 88 articles retrieved from the Web of Science (WoS) mapped the research trajectory, identifying key authors, journals and research themes.
Clavis Nwehfor Fubah   +3 more
wiley   +1 more source

Does Stakeholder Pressure Promote Green Innovations and Performance of Agribusiness Companies?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The sustainability of agribusiness companies is guided by multiple, sometimes paradoxical, interests. Green innovation is strategic for sustainable development; however, literature shows inconsistencies regarding its impact on environmental and economic‐financial performance.
Vanderlei dos Santos   +4 more
wiley   +1 more source

Advancing Theory and Practice Concerning CO2e Emissions: A Time‐Based Tool for Organisations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although organisations are increasingly scrutinised on their CO2e emissions, economic growth is frequently encouraged. Eco‐efficiency–based initiatives—‘doing more with less’—could be a solution. The problem is that many organisations (e.g., smaller enterprises without access to specialist knowledge) have difficulties in gauging the impact of ...
Andrea Stevenson Thorpe, Frank Figge
wiley   +1 more source

INTEGRATION OF ARTIFICIAL INTELLIGENCE IN HOTEL SERVICES: TRENDS AND DEVELOPMENTS (THE ISRAELI CASE)

open access: yesAnnals of the University of Oradea: Economic Science
The integration of artificial intelligence in hotel services is an important and rapidly developing field. The article “Integration of Artificial Intelligence in Hotel Services: Trends and Developments” explores the current possibilities and trends in ...
Levi SAPIR
doaj   +1 more source

Role of Emotions in Sustainable Consumption Behaviour: A Systematic Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The literature on emotions in sustainable consumption behaviour (SCB) is fragmented, making it difficult to envision the pathways to future sustainable consumption. As of now, scholars have made several attempts to understand sustainable consumption, but few have explicitly focussed on the role of emotions. Therefore, the current study aims to
Mohd Sadiq   +4 more
wiley   +1 more source

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